Muhammadiyah University of Ponorogo

Indigenous belief communities in Indonesia continue to face marginalization in the national education system, limiting their access to education that aligns with their spiritual and cultural values. Our study investigates how the Sapta Darma community members perceive inclusive education and how their socio-cultural traditions can support educational practices rooted in independent learning. Using a qualitative phenomenological approach and a multi-site design, data were collected from 30 participants, including community leaders, parents, and youth in Banyuwangi, Kediri, and Yogyakarta through in-depth interviews, observations, and documentation. The results show that inclusive education in the Sapta Darma community, grounded in the spirit of independent learning, must integrate local spiritual and cultural values to strengthen community identity, while their resilience amid challenges like limited facilities and social stigma highlights the need for greater government support. Our research highlights the urgent need for government policy support to develop inclusive curricula based on community access and to institutionalize inclusive education forums that empower Indigenous belief communities. Further research is needed to understand the long-term impact of local values-based education on students' social and academic development. The results of this study are expected to contribute significantly to the development of fairer education policies.

The internal control system is a process that integrates organizational structures, methods, and procedures carried out on an ongoing basis by all parties in the organization to secure assets, guarantee accounting data, ensure efficiency, and compliance with rules and effective achievement of organizational goals. The purpose of this study is to analyze the application of the internal control system in cash sales transactions implemented at Empon Barokah Ponorogo MSMEs. In this study, the authors used a qualitative method. The results of this study indicate that Empon Barokah Ponorogo MSME has implemented an internal control system in cash sales transactions, but the implementation has not been maximized because there are weaknesses, namely the absence of a strict division of tasks so that duplication of tasks occurs. This research focuses on the internal control system on cash sales transactions at Empon Barokah Ponorogo MSME with direct observation. Keywords : Internal Control of Cash Sales, Internal Control System, Cash Sales Transactions Abstrak Sistem pengendalian internal merupakan proses yang mengintegrasikan struktur organisasi, metode, dan prosedur yang dilakukan secara berkesinambungan oleh seluruh pihak dalam organisasi untuk mengamankan aset, menjamin data akuntansi, memastikan efisiensi, dan ketaatan terhadap aturan serta pencapaian tujuan organisasi secara efektif. Tujuan dari penelitian ini adalah untuk menganalisis penerapan sistem pengendalian internal dalam transaksi penjualan tunai yang diterapkan di UMKM Empon Barokah Ponorogo. Dalam penelitian ini, penulis menggunakan metode kualitatif. Hasil dari penelitian ini menunjukkan bahwa UMKM Empon Barokah Ponorogo sudah menerapkan sistem pengendalian internal pada transaksi penjualan tunai, akan tetapi penerapan tersebut belum maksimal karena terdapat kelemahan yaitu tidak adanya pembagian tugas secara tegas sehingga terjadi perangkapan tugas. Penelitian ini berfokus pada sistem pengendalian internal pada transaksi penjualan tunai di UMKM Empon Barokah Ponorogo dengan observasi secara langsung. Keywords : Pengendalian Internal Penjualan Tunai, Sistem Pengendalian Internal, Transaksi Penjualan Tunai

Program pembuatan lubang resapan biopori di Desa Ngunut dijalankan untuk memperbaiki kemampuan tanah dalam menyerap air dan mendukung upaya pelestarian sumber daya air. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan pendekatan kualitatif melalui teknik pengumpulan data berupa wawancara, observasi, dan studi dokumentasi selama masa kegiatan magang berlangsung. Tahapan program terdiri dari sosialisasi kepada warga, peninjauan lapangan untuk menentukan lokasi, hingga proses fisik pembuatan lubang biopori di sejumlah titik yang sudah ditentukan. Kegiatan ini memperoleh dukungan dari aparat desa, namun di lapangan masih dijumpai beberapa hambatan seperti rendahnya pemahaman masyarakat, serta kurangnya sarana dan peralatan pendukung. Hasil evaluasi menunjukkan bahwa program ini berhasil meningkatkan pengetahuan warga mengenai manfaat biopori, di samping itu lubang-lubang yang telah dibuat juga beroperasi dengan baik sebagai sarana peresapan air hujan.

Kegiatan Kuliah Kerja Nyata (KKN) di Desa Bakalan, Kecamatan Purwantoro, Kabupaten Wonogiri, berfokus pada pengembangan potensi ekonomi lokal melalui gelar produk kerupuk rambak dan kripik mbote. Produk tersebut merupakan hasil olahan pangan tradisional yang memiliki nilai gizi, cita rasa khas, dan potensi daya saing sebagai produk unggulan desa. Tujuan kegiatan ini adalah untuk memperkenalkan serta memasarkan produk lokal masyarakat melalui gelar produk, sekaligus meningkatkan keterampilan warga dalam inovasi pengolahan, pengemasan, dan strategi pemasaran. Metode yang digunakan adalah pelatihan, pendampingan, dan praktik langsung gelar produk yang melibatkan UMKM dan masyarakat setempat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat tentang pentingnya inovasi produk, penguatan branding, serta perluasan jaringan pemasaran. Kegiatan gelar produk juga mampu meningkatkan rasa percaya diri pelaku UMKM dalam menampilkan hasil olahan pangan lokal di hadapan konsumen yang lebih luas. Dengan demikian, gelar produk rambak dan kripik mbote tidak hanya menjadi ajang promosi, tetapi juga sarana pemberdayaan ekonomi kreatif masyarakat desa.

The rapid development of financial technology (fintech) has transformed the way Micro, Small, and Medium Enterprises (MSMEs) manage their financial activities, particularly in urban areas such as Tangerang City. This study aims to examine the impact of fintech innovation, digital trust, and consumer education on the financial performance of MSMEs. A quantitative research approach was employed using primary data collected from 150 MSME owners and managers in Tangerang City through a structured questionnaire measured on a five-point Likert scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results reveal that fintech innovation has a positive and significant effect on MSME financial performance. Digital trust also shows a significant and positive influence and emerges as the strongest determinant of financial performance. In addition, consumer education significantly contributes to improved financial performance by enhancing financial literacy and the effective use of digital financial services. Collectively, these findings indicate that MSME financial performance in the digital era is driven by an integrated framework combining technological innovation, trust in digital systems, and human capital development. The study provides practical insights for policymakers, fintech providers, and MSME stakeholders in developing inclusive and sustainable digital financial ecosystems.

Pelestarian warisan budaya merupakan upaya penting dalam menjaga identitas dan nilai-nilai luhur bangsa. Salah satu bentuk nyata pelestarian tersebut dapat dilakukan melalui kegiatan pembuatan batik tulis yang hingga kini masih bertahan di berbagai daerah, termasuk di Fajar Batik Kecamatan Bungkal, Kabupaten Ponorogo. Kegiatan pengabdian masyarakat ini dilatarbelakangi oleh semakin menurunnya minat generasi muda terhadap batik tulis tradisional, serta terbatasnya pemahaman mengenai nilai ekonomi dan budaya dari kerajinan tersebut. Metode yang digunakan dalam kegiatan ini meliputi observasi langsung, wawancara dengan pengrajin batik, serta pelatihan mengenai teknik membatik, dan pewarnaan. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan dalam proses produksi batik tulis, serta munculnya kesadaran baru tentang pentingnya melestarikan batik sebagai aset budaya lokal yang bernilai ekonomi tinggi. Dengan demikian, program ini berkontribusi pada upaya pelestarian budaya sekaligus penguatan ekonomi kreatif masyarakat di Kecamatan Bungkal.

This research seeks to examine how teamwork, reflective methods, and digital records in field-based learning enhance academic literacy in postgraduate students. The program was carried out via a field study in Semarang, engaging key partner organizations such as Universitas PGRI Semarang (UPGRIS), Semesta School, the Kota Tua heritage area, and the Grand Mosque of Central Java (MAJT). Using a descriptive qualitative method, data were collected via participatory observation, interviews, digital records, and reflective group discussions. The results indicate that collaboration among institutions offers valuable empirical environments that allow students to link theoretical ideas with practical applications, especially in fields like educational governance, digital innovation, cultural preservation, and spiritual leadership. Reflective practices act as vital tools that enable students to interpret field experiences, participate in analytical processing, and convert observations into a more profound academic comprehension. Simultaneously, digital records improve observational precision, deepen reflective involvement, and bolster academic claims with visual and multimodal proof. The research finds that combining collaboration, reflection, and digital documentation creates a comprehensive learning structure that effectively enhances students’ academic writing abilities, critical thinking, and overall academic literacy in the context of Education 5.0. The research suggests the necessity for more organized, technology-enhanced field learning frameworks to maximize academic and professional learning results for graduate students.

The continuity of Reyog art in Ponorogo Regency cannot be understood from a single perspective, but must be examined through various interrelated social, cultural, and institutional dimensions. This study focuses on analyzing the patterns of collaboration among key actors in sustaining the existence of Reyog art in Ponorogo Regency. The method used to answer this problem is qualitative, with the research object being the local government and the existence of other actors who have an influence on the development of Reyog Ponorogo art, such as professional organizations, media, universities, and small and medium entrepreneurs. The research results show that actor collaboration is needed in the development of Reyog Ponorogo art in an effort to maintain its sustainability. Collaboration process the penthahelix model has actually been implemented in the development of Reyog Ponorogo art, namely involving academics, business, community, government and media. In conclusion enhancing cooperation among local government entities and promoting organized partnerships with outside stakeholders are vital approaches to guarantee the enduring sustainability of Reyog Ponorogo as a cultural legacy and a catalyst for the local creative economy. This study offers actionable insights for enhancing policy integration and cross-sector collaboration frameworks that promote sustainable cultural management in line with the Sustainable Development Goals (SDGs).

The rapid advancement of digital technology has significantly influenced the transformation of Islamic higher education institutions toward sustainability. Transformative digital leadership is essential in guiding innovative and effective changes aligned with sustainable development principles across both academic and administrative domains. This study explores strategies, challenges, and opportunities of transformative digital leadership in supporting sustainability within Islamic higher education. Through a literature review and qualitative analysis, the findings reveal that visionary, inclusive, and adaptive digital leadership enhances collaboration, improves institutional efficiency, and fosters innovation. Effective strategies include strengthening digital competencies among leaders, integrating information technology into teaching and management, and promoting a technology-based organizational culture. However, challenges such as limited technological infrastructure, resistance to cultural change, and inadequate digital literacy among academic communities remain significant barriers. Despite these obstacles, opportunities exist to build collaborative ecosystems, encourage innovation, and accelerate sustainable practices. The study concludes that the success of transformative digital leadership relies not only on mastering technology but also on the ability to drive cultural and organizational change. It is therefore recommended that Islamic higher education institutions invest in digital capacity building, formulate comprehensive transformation policies, and create networks that promote innovation and sustainability.

Pemahaman siswa terhadap struktur teks Laporan Hasil Observasi (LHO) merupakan aspek penting dalam pengembangan keterampilan literasi kritis pada pembelajaran Bahasa Indonesia. Penelitian ini bertujuan mendeskripsikan tingkat pemahaman siswa kelas X SMAN 1 Jetis Ponorogo terhadap struktur teks LHO, yang meliputi orientasi, deskripsi umum, deskripsi bagian, dan simpulan. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode survei melalui angket tertutup berisi 20 pernyataan. Responden berjumlah 19 siswa yang telah mempelajari materi LHO. Data dianalisis menggunakan statistik deskriptif melalui SPSS. Hasil penelitian menunjukkan bahwa 3 siswa berada pada kategori sangat paham, 11 siswa pada kategori cukup paham, 4 siswa kurang paham, dan 1 siswa tidak paham. Aspek yang paling mudah dipahami siswa ialah orientasi dan deskripsi umum, sedangkan deskripsi bagian dan simpulan merupakan indikator yang paling lemah. Temuan ini menegaskan bahwa pemahaman siswa belum merata sehingga diperlukan strategi pembelajaran yang menekankan analisis detail, penggunaan teks autentik, dan latihan penyusunan simpulan berbasis data observasi. Kata Kunci: Pemahaman Siswa; Teks Laporan Hasil Observasi; Struktur Teks; Pembelajaran Bahasa Indonesia